The tariff classification of men’s swimwear from Bangladesh.

N166198 June 3, 2011 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.11.1010 Don Peterson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026 RE: The tariff classification of men’s swimwear from Bangladesh. Dear Mr. Peterson: In your letter dated May 12, 2011, on behalf of your client, DDK Apparel Inc. you requested a tariff classification ruling. The submitted samples are being returned as requested. Style HSB1601 is a pair of men’s woven swim shorts composed of 100% polyester. It features a fully elasticized waistband with a full around interior drawstring; a mesh support liner with a hook and loop closure coin pocket; two tabs at the center front waistband with four grommets and a laced closure; hemmed leg openings a patch pocket on the left leg with two grommets and a flap and hook and loop closures; and hemmed leg openings. Style HSB1602 is a pair of men’s woven swim shorts composed of 100% polyester. It features a fully elasticized waistband with a full around interior drawstring; a mesh support liner with a hook and loop closure coin pocket; two tabs at the center front waistband with four grommets and a laced closure; hemmed leg openings a patch pocket on the right leg with two grommets and a flap and hook and loop closures; and hemmed leg openings. Style HSB1604 is a pair of men’s woven swim shorts composed of 100% polyester. It features a partially elasticized waistband with a full around interior drawstring; a mesh support liner with a hook and loop closure coin pocket; two tabs at the center front waistband with four grommets and a laced closure; hemmed leg openings a patch pocket on each leg with two grommets and a flap and hook and loop closures; and hemmed leg openings. Each of the shorts described above fall above the knee. It is your opinion each style would be classified under heading 6210.40.5039 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. Heading 6210 provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907". Heading 5903 provides for textile fabrics impregnated, coated, covered, or laminated with plastics. However, in order to determine the applicability of that heading to a particular fabric, Note 2 to Chapter 59, HTSUSA, must be complied with. That note provides, in pertinent part, that Heading 5903 applies to: Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTS, applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color; Since the coating on this fabric is not visible to the naked eye, it is not considered a coated fabric for the purposes of classification in heading 5903, HTSUS. The applicable subheading for Style HSB1601, HSB1602 and HSB1604 will be 6211.11.1010, HTSUS, which provides for track suits, ski-suits and swimwear; other garments: swimwear: men’s or boys’: of man-made fibers, men’s. The rate of duty will be 27.8%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division